IDEAS home Printed from https://ideas.repec.org/p/idq/ictduk/17891.html
   My bibliography  Save this paper

Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini

Author

Listed:
  • Amine, Razan
  • Santoro, Fabrizio

Abstract

To reduce physical contact, Covid-19 forced many tax authorities to embrace digital technologies for filing and payment. Pandemic control aside, e-filing and e-payment hold great promise in facilitating taxpayer compliance, increasing transparency and curbing opportunity for collusion (Okunogbe and Santoro 2021). Eswatini mandated e-filing for all income taxpayers in September 2020, through the online e-Tax platform. Subsequently, the tax administration launched a zero-cash-handling policy for tax payments in April 2021. Our paper evaluated the impact of the e-Tax mandate on income taxpayers’ filing and payment behaviour, examining the following questions: (i) What is the impact of mandating e-filing on filing and payment compliance? (ii) Are there any spillover effects on filing and payment accuracy? (iii) What are the key mechanisms that explain the results? Summary of Working Paper 140 by Fabrizio Santoro, Razan Amine and Tanele Magong.

Suggested Citation

  • Amine, Razan & Santoro, Fabrizio, 2023. "Mandating Digital Tax Tools as a Response to Covid: Evidence from Eswatini," Working Papers 17891, Institute of Development Studies, International Centre for Tax and Development.
    • Handle: RePEc:idq:ictduk:17891
    as

    Download full text from publisher

    File URL: https://opendocs.ids.ac.uk/opendocs/handle/20.500.12413/17891
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    Finance; Health;

    NEP fields

    This paper has been announced in the following NEP Reports:

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:idq:ictduk:17891. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: CATS administrator (email available below). General contact details of provider: https://www.ids.ac.uk/project/international-centre-for-tax-and-development .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.